Final answer:
The A) miscellaneous revenue account is the least likely to be analyzed in detail by auditors because it generally involves non-material and infrequent transactions, as opposed to accounts with larger sums and higher risks of misstatement.
Step-by-step explanation:
The ledger account that would be least likely to be analyzed in detail by auditors is A. Miscellaneous revenue. Auditors often prioritize their efforts on accounts that have a significant impact on the financial statements. Miscellaneous revenue typically encompasses infrequent or non-recurring transactions that are not material in amount. Therefore, it would attract less scrutiny compared to the other options. In contrast, professional fees, travel expenses, and repairs and maintenance are categories that could represent more significant sums and could also be areas prone to misstatement or abuse, making them of greater interest to auditors.